Leviticus 27:21-28

Redemption of Gifts Offered to the Lord

²¹When the field is released in the Year of Jubilee, it will be holy, a field specially set apart for the Lord. It will become the property of the priests.

²²“If someone dedicates to the Lord a field he has purchased but which is not part of his family property, ²³the priest will assess its value based on the number of years left until the next Year of Jubilee. On that day he must give the assessed value of the land as a sacred donation to the Lord. ²⁴In the Year of Jubilee the field must be returned to the person from whom he purchased it, the one who inherited it as family property. ²⁵(All the payments must be measured by the weight of the sanctuary shekel, which equals twenty gerahs.)

²⁶“You may not dedicate a firstborn animal to the Lord, for the firstborn of your cattle, sheep, and goats already belong to him. ²⁷However, you may buy back the firstborn of a ceremonially unclean animal by paying the priest’s assessment of its worth, plus 20 percent. If you do not buy it back, the priest will sell it at its assessed value.

²⁸“However, anything specially set apart for the Lord—whether a person, an animal, or family property—must never be sold or bought back. Anything devoted in this way has been set apart as holy, and it belongs to the Lord.